OECD/Canada - Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

This article provides a Canadian perspective of Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting. The Canadian experience suggests that countries acting on a unilateral basis are more concerned by base erosion undertaken by non-residents than by residents.